Record Type 05 (Header)

Record type 05 is the header record. The system creates one header record for each company in the company profile that you select when you run the Extract GIA program. If you manually create a GIA, you must manually create one header record for each company in the company profile that you select. The header record is the child of the master record (type 01) and is the parent of record types 10 (CFOP), 20 (occurrences), 30 (DIPAM-B), and 31 (exportation record).

Each header record contains data about a company in the company profile and information about the GIA. For example, each header record contains the state tax ID, the CNAE number, and the ICMS amounts for the company; and also the number of child records that are attached to the header record.